Stamp Act · 2022 Revised Edition · Part · Offences and Penalties
66A. Any person who —
Official textFrom Attorney General's Chambers, unchanged
sells or offers for sale a stamp certificate or certificate of adjudication;
stamp certificate
“stamp certificate” mean a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted;
fraudulently attaches a stamp certificate or certificate of adjudication to an instrument other than the instrument for which the stamp certificate or certificate of adjudication was issued;
certificate
“certificate” includes any document whatever being prima facie evidence of the title of any person as proprietor of or as having the beneficial interest in any share or shares or stock or debenture stock of any company or corporation where such person is registered in respect thereof in a register duly kept in Brunei Darussalam;
fraudulently detaches a stamp certificate or certificate of adjudication or fraudulently causes a stamp certificate or certificate of adjudication to be detached from an instrument;
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp certificate or certificate of adjudication issued by the Collector;
Collector
“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
sells or offers for sale any certificate which he knows or ought reasonably to know to be a counterfeit of any stamp certificate or certificate of adjudication issued by the Collector;
has in his possession any certificate which he knows to be a counterfeit of any stamp certificate or certificate of adjudication, intending to use or dispose of it as a genuine stamp certificate or
Stamp certificate of adjudication, or in order that it may be used as a genuine stamp certificate or certificate of adjudication; or
uses as a genuine stamp certificate or certificate of adjudication, knowing it to be a counterfeit of any stamp certificate or certificate of adjudication, is guilty of an offence and liable on conviction to a fine not exceeding
$10,000, imprisonment for a term not exceeding 3 years or both.
Terms defined in s 2
certificate
Defined · s 2“certificate” includes any document whatever being prima facie evidence of the title of any person as proprietor of or as having the beneficial interest in any share or shares or stock or debenture stock of any company or corporation where such person is registered in respect thereof in a register duly kept in Brunei Darussalam;
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
instrument
Defined · s 2“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
stamp certificate
Defined · s 2“stamp certificate” mean a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted;